浅析企业全面预算管理存在问题及对策
摘 要
全面预算管理是提升企业经营管理水平，强化内部控制和提高管理效率，实现企业内部资源合理配置的现代企业管理模式。完善的全面预算管理可以实现对企业的有效控制、为企业绩效考核提供依据、提高企业的经济效益。区别于传统意义上的预算管理来说，全面预算管理重在“全面”二字，具有全员性、全额性和全程性的突出特点。但值得注意的是，由于我国正处于现代企业制度的建立阶段，在全面预算管理的推进中尚存在诸多问题。本文从全面预算管理的内涵、意义和特点入手，重点指出我国企业在实行全面预算管理过程中存在的问题，如与企业战略脱节、对全面预算管理存在认识上的误区、忽视预算的执行控制和考核、存在较为严重的预算松弛、预算的编制缺乏正确依据及合理方法、组织结构和制度保障不健全等等。最后提出一系列相应的解决措施，旨在通过对我国企业全面预算管理存在问题及对策的研究探讨，完善企业的管理模式，进而提高其管理水平与竞争能力。
关键词：全面预算管理；企业战略；控制；考核；预算松弛
A Preliminary Study on Problems and Measures Existing in Comprehensive Budget Management of Corporation
ABSTRACT
Comprehensive budget management is a management mode of modern corporation, which can improve their management level, strengthen the internal control, enhance the management efficiency and achieve the reasonable allocation of internal resources in corporation. Complete comprehensive budget management can control the corporation effectively, provide bases for performance evaluation and improve the economic benefit of a corporation. In comparison with the traditional budget management, comprehensive budget management emphasizes the word “comprehensive”, which means three outstanding features, that is, the whole staff, the whole sum and the whole process. However, what should be pay attention to is that since our country is just on the building stage of modern corporation system, we still have plenty of problems in the process of propelling the comprehensive budget management. At first, this paper introduces the meaning, importance and features of comprehensive budget management. Secondly, it points at some problems existing in the process of comprehensive budget management in corporation. For example, having little link with the corporation strategy, misunderstanding the true meaning of comprehensive budget management, being careless with the control and evaluation, having serious budgetary slack, lacking of correct methods and reasonable bases of budgeting, being incomplete on organization system and so on. Finally, the paper proposes some measures, aiming at ameliorating the corporation management mode to improve their management level and competition capability by all the exploration above.
Key words：comprehensive budget management；corporation strategy；control；evaluation；budgetary slack
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